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" Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another : such as the excise or customs. "
The Review of Reviews - Page 372
edited by - 1895
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Biennial Report of the Bureau of Labor Statistics of Illinois, Volume 8

Illinois. Bureau of Labor Statistics - 1895
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax as "one which is demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation and intention that...
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Lloyd's Encyclopędic dictionary, Volume 7

Robert Hunter - 1895
...projwrty of individuals, or on products consumed by them. A tax is said to be direct when it is dairindcd from the very persons who it is intended or desired should pay it, as a poll-tax, income-tax, property-tax, taxes for keeping men-servants, dogs, &c. An indirect tux...
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The British Columbia Reports: Being Reports of Cases Determined in ..., Volume 2

1895
...cited in 12 App. Cas. p. 582, as stating: " A direct tax is one which is demanded from the very person who it is intended or desired should pay it. Indirect taxes are such as are demanded from one person in the expectation and intention that he Judgment, shall indemnify...
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Biennial Report of the Bureau of Labor Statistics of Illinois, Volume 8

Illinois. Bureau of Labor Statistics - 1896
...taxation have often been distinguished by economic authorities. John Stuart Mill defined a direct tax as ''one which is demanded from the very persons who, it is intended or desired, should pay it," and indirect taxes as those "which are demanded from one person in the expectation and intention that...
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Appletons' Popular Science Monthly, Volume 51

1897
...information, the net income of persons. This kind of taxes are called direct." (Encyclopaedia Americana ) " Taxes are either direct or indirect. A direct tax is one which is demanded from the very persona who it is intended or desired should pay it Direct taxes are either on income or expenditure....
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The Law of Legislative Power in Canada

Augustus Henry Frazer Lefroy - 1897 - 825 pages
...favourable to the tax being a direct tax was that of Mill and those who agree with him, namely, that a direct tax is " one which is demanded from the very persons Stamp Acts. ] In Attorney-General of Quebec v. Reed, 3 Cart, at pp. 220-1, Ramsay, J., comments on...
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The American and English Encyclopedia of Law, Volume 9

David Shephard Garland, James Cockcroft, Lucius Polk McGehee, Charles Porterfield - 1898
...direct tax is — in the words which are printed here from Mr. Mill's book on political economy — ' one which is demanded from the very persons who it is intended or desired should pay it.1 And then the converse definition of indirect taxes is, ' those which are demanded from one person...
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Principles of Political Economy: With Some of Their Applications ..., Volume 2

John Stuart Mill - 1899
...DIRECT TAXES. ? 1. TAXE- are either direct or indirect. A direct tax it one which is demanded iVoni the very persons who, it is intended or desired, should pay it. Indirect tax^s are those which an.-demanded from one pcivon in the expectation and intention that he .-hall...
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The Theory and Practice of Taxation

David Ames Wells - 1900 - 648 pages
...information, the net income of persons. This kind of taxes are called direct." — Encyclopedia Americana. " Taxes are either direct or indirect. A direct tax...persons who it is intended or desired should pay it. Direct taxes are either on income or expenditure. . . . Most taxes on expenditure are direct, being...
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Canadian Constitutional History and Law

Albert Richard Hassard - 1900 - 176 pages
...sub-section 3, Notes 4 and 5. See § 91, sub-section 5, Note 1. See § 91, sub-section 12, Note 5. 2. A direct tax is one which is demanded from the very...persons who it is intended or desired should pay it. To be direct the tax need not be general.8 3. A statute of a Provincial (NB) Legislature (33 V. c....
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